發(fā)布時(shí)間：2018-04-21 06:25

  本文選題：環(huán)境信息 + 環(huán)境財(cái)務(wù)信息　； 參考：《中國(guó)財(cái)政科學(xué)研究院》2016年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的持續(xù)快速增長(zhǎng),環(huán)境污染以及生態(tài)破壞現(xiàn)象日漸凸顯。而近年來(lái),全國(guó)各地不斷出現(xiàn)的霧霾天氣、石油泄漏等問(wèn)題更是把環(huán)境問(wèn)題的有效解決提上了新的日程。企業(yè)作為社會(huì)經(jīng)濟(jì)的重要組成部分,在推動(dòng)經(jīng)濟(jì)不斷發(fā)展向前的過(guò)程中,也不可避免地對(duì)生態(tài)環(huán)境造成了污染和破壞。在十八大報(bào)告明確提出大力推進(jìn)生態(tài)文明建設(shè)的背景下,企業(yè)應(yīng)當(dāng)積極主動(dòng)披露環(huán)境信息,這既是企業(yè)履行社會(huì)責(zé)任,踐行綠色發(fā)展的必要措施,也是利益相關(guān)者進(jìn)行相關(guān)決策的要求。但目前來(lái)看,我國(guó)企業(yè)環(huán)境信息披露的現(xiàn)狀并不樂(lè)觀,雖然有一些企業(yè)已經(jīng)開(kāi)始進(jìn)行環(huán)境信息的披露,但仍然存在有披露企業(yè)較少、披露內(nèi)容不完整、披露模式不統(tǒng)一等問(wèn)題,因此對(duì)于環(huán)境信息披露的研究具有比較重要的現(xiàn)實(shí)意義。本文主要運(yùn)用了比較分析法和歸納演繹法,首先選取樣本公司對(duì)我國(guó)企業(yè)在環(huán)境信息披露過(guò)程中的現(xiàn)狀及存在的問(wèn)題進(jìn)行了總體分析,然后從環(huán)境信息披露的制度規(guī)范、披露內(nèi)容、披露模式等方面對(duì)美國(guó)和日本等國(guó)家的成熟經(jīng)驗(yàn)進(jìn)行了總結(jié)和歸納,最后結(jié)合我國(guó)具體國(guó)情和國(guó)外經(jīng)驗(yàn)對(duì)改進(jìn)我國(guó)企業(yè)環(huán)境信息披露的現(xiàn)狀提出了一些建議。本文在研究過(guò)程中,第一部分首先對(duì)本文的研究背景和研究意義進(jìn)行闡述,并介紹本文的研究?jī)?nèi)容和研究方法。然后進(jìn)行了文獻(xiàn)綜述,歸納并介紹國(guó)外和國(guó)內(nèi)的環(huán)境信息披露相關(guān)研究成果。第二部分分析了環(huán)境信息披露的必要性,主要從企業(yè)進(jìn)行環(huán)境信息披露的理論基礎(chǔ)和現(xiàn)實(shí)意義兩個(gè)方面進(jìn)行闡述。第三部分選取樣本公司分析我國(guó)環(huán)境信息披露的現(xiàn)狀,并探究其中存在的問(wèn)題和原因。第四部分從制度規(guī)范、披露內(nèi)容、披露模式等方面介紹美國(guó)、日本等發(fā)達(dá)國(guó)家的經(jīng)驗(yàn),并總結(jié)從中得出的啟示。第五部分主要是在前文分析的基礎(chǔ)上,結(jié)合我國(guó)國(guó)情和國(guó)際經(jīng)驗(yàn),對(duì)我國(guó)環(huán)境信息披露體系的構(gòu)建提出了自己的看法。本文的主要?jiǎng)?chuàng)新點(diǎn)在于,以“披露原則-披露什么-怎樣披露”為主線嘗試構(gòu)建了我國(guó)企業(yè)環(huán)境信息披露的框架,重點(diǎn)是提出了現(xiàn)階段我國(guó)環(huán)境信息披露的內(nèi)容應(yīng)當(dāng)包括環(huán)境財(cái)務(wù)信息和環(huán)境績(jī)效信息,其中環(huán)境財(cái)務(wù)信息指企業(yè)在環(huán)境保護(hù)和環(huán)境治理工作過(guò)程中發(fā)生的可以用貨幣計(jì)量,能夠在財(cái)務(wù)報(bào)表中加以列示的信息,包括資本化環(huán)境成本、費(fèi)用化環(huán)境成本和環(huán)境收益;環(huán)境績(jī)效信息是指無(wú)法用貨幣計(jì)量,通常需要用其他實(shí)物量單位計(jì)量的信息,這些信息不能夠在財(cái)務(wù)報(bào)表中加以列示,但是它們更直觀地反映了企業(yè)的環(huán)境效益,因此也是環(huán)境信息披露內(nèi)容的重要組成部分。但是由于作者理論水平有限,本文只提出了現(xiàn)階段環(huán)境財(cái)務(wù)信息應(yīng)當(dāng)披露環(huán)境成本和環(huán)境收益,并沒(méi)有對(duì)環(huán)境資產(chǎn)和環(huán)境負(fù)債的會(huì)計(jì)確認(rèn)和計(jì)量進(jìn)行研究,這有待進(jìn)一步加以研究和改進(jìn)。
[Abstract]:With the sustained and rapid economic growth in China, environmental pollution and ecological destruction have become increasingly prominent. In recent years, haze weather, oil spill and other problems all over the country have put the effective solution of environmental problems on the new agenda. As an important part of social economy, enterprises inevitably pollute and destroy the ecological environment in the process of pushing forward the development of economy. In the context of the report of the 18th National Congress of the Communist Party of China, it is clear that enterprises should actively disclose environmental information against the background of vigorously promoting the construction of ecological civilization, which is a necessary measure for enterprises to fulfill their social responsibilities and practice green development. It is also a requirement for stakeholders to make relevant decisions. However, at present, the current situation of environmental information disclosure in enterprises in China is not optimistic. Although some enterprises have begun to disclose environmental information, there are still some problems, such as fewer disclosure enterprises, incomplete disclosure content and inconsistent disclosure mode, etc. Therefore, the study of environmental information disclosure has more important practical significance. This article mainly uses the comparative analysis method and inductive deduction method, first selects the sample company to carry on the overall analysis to our country enterprise in the environmental information disclosure process present situation and the existence question, then from the environmental information disclosure system standard, This paper summarizes and summarizes the mature experiences of the United States and Japan, and puts forward some suggestions on improving the present situation of the disclosure of environmental information in Chinese enterprises combined with the specific situation of our country and foreign experience. In this paper, the first part of the research background and significance of this paper, and introduce the research content and research methods. Then literature review is conducted to summarize and introduce the related research results of environmental information disclosure both at home and abroad. The second part analyzes the necessity of environmental information disclosure, mainly from the theoretical basis and practical significance of environmental information disclosure. In the third part, sample companies are selected to analyze the current situation of environmental information disclosure in China, and to explore the problems and reasons. The fourth part introduces the experience of the developed countries, such as the United States, Japan and so on. The fifth part is mainly based on the previous analysis, combined with China's national conditions and international experience, put forward their own views on the construction of environmental information disclosure system in China. The main innovation of this paper is that we try to construct the framework of environmental information disclosure in our country with the main line of "Disclosure principle-Disclosure what-how to disclose". The key point is to put forward that the contents of environmental information disclosure in China at present should include environmental financial information and environmental performance information, in which environmental financial information refers to what happens in the process of environmental protection and environmental management of enterprises can be measured in currency. Information that can be presented in the financial statements, including capitalized environmental costs, expensed environmental costs and environmental benefits; environmental performance information refers to information that cannot be measured in currency and usually needs to be measured in other units of physical quantity, These information can not be listed in the financial statements, but they reflect the environmental benefits of the enterprise more intuitively, so they are also an important part of environmental information disclosure. However, due to the limited theoretical level of the author, this paper only proposes that environmental financial information should disclose environmental costs and benefits at the present stage, and does not study the accounting recognition and measurement of environmental assets and liabilities. This needs to be further studied and improved.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275

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